The paper added Barcelona could use the money to buy Thierry Henry from Arsenal though the Frenchman is believed to be negotiating a new contract with the London club. His current deal runs till June 2007.

"Chelsea offer 60 million euros for Eto'o", was the headline in AS, who added acquiring the African had become a priority for Chelsea owner Roman Abramovich.

"Abramovich is going to make use of his (Eto'o's) participation in the African Nations Cup to get an agreement from the player before pulling out all the stops in negotiations with (Joan) Laporta," the Barcelona club president, the newspaper added.

The 24-year-old Eto'o, who has scored 18 goals in 19 Spanish league matches this season, is under contract at Barcelona till 2010 and his buy-out clause is 150 million euros.